Every person registered under GST having valid GSTIN must file all the GST Returns. GST Returns must be filed even if there are no business transactions.


A taxpayer can file a NIL Return if all the following conditions are satisfied:



  • There are no outward supplies i.e. sales during the tax return period

  • There are no inward supplies i.e. purchases or expenses during the tax return period

  • Tax liability during the tax return period is Nil


Due Date to file Nil GSTR-3B is 20th, 22nd or 24th of next month based on the threshold. (What are the new Due Dates to file GSTR-3B?)


Read more - GSTR-3B : Process to file Nil Return